Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
12,000 元
Income Tax
- 840 元
Housing Fund
- 1,440 元
Pension
- 960 元
Medical Insurance
- 240 元
Unemployment
- 60 元
Total tax
- 3,540 元
Net pay
* 8,460 元
Marginal tax rate
30.3%
Average tax rate
29.5%
70.5%
Net pay
29.5%
Total tax
Total tax
Net pay
The Taxberg
8,460 元
Net pay
4,722 元
Tax the employer pays
3,540 元
Tax you pay
Total tax paid
8,262 元
Did you know your employer also pays tax on your salary? It costs the employer 4,722 元 to pay you 12,000 元. In other words, every time you spend 10 元 of your hard-earned money, 6.89 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 29.5% tax rate now rises to 49.4%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 144,000 元 a year living in the region of Beijing, China, you will be taxed 42,480 元. That means that your net pay will be 101,520 元 per year, or 8,460 元 per month. Your average tax rate is 29.5% and your marginal tax rate is 30.3%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 108000
25.0%
1
Guangzhou
CNY 101909
29.2%
2
Beijing
CNY 101520
29.5%
3
Europe
Country 
Net pay
Average tax
Rank
Ireland
CNY 138426
3.9%
1
United Kingdom
CNY 134911
6.3%
2
Switzerland
CNY 132603
7.9%
3
Russia
CNY 125280
13.0%
4
France
CNY 124425
13.6%
5
Norway
CNY 123404
14.3%
6
Luxembourg
CNY 120980
16.0%
7
Austria
CNY 120882
16.1%
8
Spain
CNY 119073
17.3%
9
Hungary
CNY 117360
18.5%
10
Ukraine
CNY 115920
19.5%
11
Czech Republic
CNY 115905
19.5%
12
Italy
CNY 111314
22.7%
13
Germany
CNY 110041
23.6%
14
Greece
CNY 106454
26.1%
15
Sweden
CNY 105813
26.5%
16
Poland
CNY 100948
29.9%
17
Finland
CNY 96768
32.8%
18
Denmark
CNY 96444
33.0%
19
Portugal
CNY 96305
33.1%
20
Belgium
CNY 92314
35.9%
21
Netherlands
CNY 90614
37.1%
22
Romania
CNY 84240
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CNY 123184
14.5%
1
Canada
CNY 107019
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 136519
5.2%
1
Thailand
CNY 130685
9.3%
2
Taiwan
CNY 130386
9.5%
3
Australia
CNY 130130
9.6%
4
South Korea
CNY 123150
14.5%
5
New Zealand
CNY 121014
16.0%
6
Pakistan
CNY 120794
16.1%
7
Indonesia
CNY 118914
17.4%
8
Malaysia
CNY 118288
17.9%
9
Japan
CNY 115391
19.9%
10
Kazakhstan
CNY 114750
20.3%
11
Singapore
CNY 114511
20.5%
12
Philippines
CNY 112834
21.6%
13
Vietnam
CNY 107791
25.2%
14
China
CNY 101520
29.5%
15
India
CNY 98510
31.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 130193
9.6%
1
Puerto Rico
CNY 129039
10.4%
2
Costa Rica
CNY 128862
10.5%
3
Ecuador
CNY 126651
12.1%
4
Colombia
CNY 124169
13.8%
5
Panama
CNY 120857
16.1%
6
Chile
CNY 116722
18.9%
7
Mexico
CNY 114876
20.2%
8
Peru
CNY 111008
22.9%
9
Brazil
CNY 108455
24.7%
10
Uruguay
CNY 106378
26.1%
11
Argentina
CNY 93550
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 119304
17.2%
1
Mozambique
CNY 107661
25.2%
2
Angola
CNY 106011
26.4%
3
Kenya
CNY 104458
27.5%
4
Morocco
CNY 103454
28.2%
5
Ivory Coast
CNY 102600
28.8%
6
Ghana
CNY 102456
28.9%
7
Nigeria
CNY 98846
31.4%
8
Cameroon
CNY 96571
32.9%
9
Uganda
CNY 95722
33.5%
10
Senegal
CNY 94273
34.5%
11
Zambia
CNY 90668
37.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 136800
5.0%
1
Qatar
CNY 136800
5.0%
2
Bahrain
CNY 132480
8.0%
3
Oman
CNY 132480
8.0%
4
Saudi Arabia
CNY 129600
10.0%
5
Kuwait
CNY 128160
11.0%
6
Israel
CNY 125060
13.2%
7
Egypt
CNY 109995
23.6%
8
Lebanon
CNY 109366
24.1%
9
Turkey
CNY 83192
42.2%
10
Show more
NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.